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1 – 10 of over 4000Senanu Kwasi Kutor, Emmanuel Kyeremeh, Bernard Owusu, Daniel Amoak and Temitope Oluwaseyi Ishola
This paper examines how one group of frontline health workers (nurses) amid coronavirus disease 2019 (COVID-19) pandemic perceive the Government of Ghana (GOG)'s decision to ease…
Abstract
Purpose
This paper examines how one group of frontline health workers (nurses) amid coronavirus disease 2019 (COVID-19) pandemic perceive the Government of Ghana (GOG)'s decision to ease the lockdown restrictions when cases were increasing. This paper contributes to the literature on Igor Grossman's concept of wise reasoning and its applicability to COVID-19 management decision-making by political leaders.
Design/methodology/approach
The paper employed an exploratory qualitative design. The decision to adopt qualitative method is linked to the paucity of research on wise reasoning, political leadership and COVID-19. The paper draws on qualitative online survey with 42 nurses located in Accra Metropolis, Ghana.
Findings
The paper demonstrates that a confluence of research participants perceived the government's act of easing the lockdown restrictions to be in bad faith on account of (1) nonrecognition of different perspectives and viewpoints from stakeholders and interest groups; (2) rising number of cases which naturally make the decision to lift the restriction unwise; (3) concerns about the prioritization of peripheral issues over citizens' health and (4) concerns about limited and robust health facilities and their implications.
Research limitations/implications
The key claims must be assessed against the limitations of the study. First, the study is an exploratory study and, therefore, not intended for a generalization purpose. Second, the research participants are highly educated, and the responses in this study are skewed toward them.
Originality/value
The paper is novel in seeking to explore wise reasoning and political leadership during a global pandemic such as COVID-19. This exploratory study demonstrates that COVID-19, though devastating and causing havoc, presents an opportunity to test Igor Grossmann's wise reasoning framework about decision-making by political leaders. This extends the literature on wise reasoning beyond the discipline of psychology (the fact that all the authors are geographers) and Global North to Global South since the data for this study are gathered in Ghana.
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Maretno A. Harjoto and Indrarini Laksmana
The purpose of this study is to examine the impact of the 2020 COVID-19 lockdown on the audit fees and audit delay of audit client firms located in 52 countries and audit firm…
Abstract
Purpose
The purpose of this study is to examine the impact of the 2020 COVID-19 lockdown on the audit fees and audit delay of audit client firms located in 52 countries and audit firm offices located in 40 countries.
Design/methodology/approach
Using archival audit data from Audit Analytics in the fiscal year 2020, this study examines the impact of the length of COVID-19 lockdown and other public health restrictions, measured by the stringency index (Hale et al., 2021), on audit fees and audit delay using a multivariate regression analysis.
Findings
Based on a sample of 2,726 US firms and 718 non-US firms from 51 different countries outside the USA and audit firm offices in 40 countries during the fiscal year 2020, the authors find that the COVID-19 lockdown and public health restrictions increase audit fees and audit delay. However, non-US firms experience longer audit delay because of the lockdown than their US counterparts. In addition, longer lockdown and greater restrictions increase the audit fees and audit delay of non-US firms with high audit risk at a greater rate than those of US firms with high audit risk.
Practical implications
The results of this study suggest that auditors increase audit fees and have longer audit delay when facing more COVID-19 restrictions. Increased audit fees and audit delay are likely to result from higher perceived audit risk and, consequently, additional audit effort to design new procedures, train staff to use the new procedures and implement them amid the pandemic restrictions. The impact of COVID lockdown and restrictions on audit fees and audit delay are more pronounced for non-US firms with greater audit risk. The results of this study suggest that audit firms should quickly adapt to the evolving audit, risk and financial landscape created by the pandemic.
Originality/value
Using archival audit data and large sample size, this study provides the first empirical evidence of the impact of lockdown and public health restrictions during the first wave of COVID-19 outbreak on audit processes as measured with audit fees and audit delay.
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Adela Palazuelos Velayos, Adrián Corona de la Iglesia, Ángela Sánchez Castillo, Gema Alises Urda, María Gómez-Carrillo de Castro, Marta Sancho Suils, Paola Cauja Pilataxi and Víctor Sanz Moreno
This chapter presents the findings of a participatory research project on the impact of COVID-19 and the lockdown on the lives of people with intellectual disabilities in Madrid…
Abstract
This chapter presents the findings of a participatory research project on the impact of COVID-19 and the lockdown on the lives of people with intellectual disabilities in Madrid, Spain. It provides a brief overview of the social policy framework with regards to people with disabilities, and how the government responded to the needs of people with disabilities during the pandemic. The research was conducted by seven co-researchers with intellectual disabilities, who explored how people with intellectual disabilities in Madrid had experienced the lockdown and sanitary restrictions from March 2020 to November 2021. Participants included people living at home with their families, in group homes and in residential care. The findings are contrasted with other studies on the impact of the pandemic in Spain. The pandemic revealed the precariousness of the care system, and the urgent need to shift towards a human rights compliant service provision. Our study shows that people with intellectual disabilities experienced restrictions in different aspects of their lives during a longer period, that people living in residential care were more isolated and that there is a general concern with the future. People living in congregated settings were subject to higher restrictions. Some people had become care providers to their parents, and digital skills had been essential to keep in touch with partners, friends and family. Furthermore, people expressed a desire to regain their freedom, meet new people and a concern with lack of employment.
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Ayokunle Olumuyiwa Omobowale, Olufikayo Kunle Oyelade, Mofeyisara Oluwatoyin Omobowale and Olugbenga Samuel Falase
The index case of COVID-19 in Nigeria was reported on 27 February 2020. Subsequently, the exponential increase in cases has brought about the partial and total lockdown of cities…
Abstract
Purpose
The index case of COVID-19 in Nigeria was reported on 27 February 2020. Subsequently, the exponential increase in cases has brought about the partial and total lockdown of cities, the closure of all schools and the shutdown of government offices in order to curtail the spread of COVID-19. COVID-19 and its subsequent drastic curtailment policies have implications on vulnerable groups, especially, informal workers who constitute about 70% of the active working population in Nigeria. This reflective discourse critically engages the plight of informal workers in the context of the COVID-19 pandemic in Nigeria.
Design/methodology/approach
The research was guided by the epistemology of pandemic interpretationism. It engages contextual reflections of the plight of economically vulnerable informal workers in Nigeria. Data were collected from secondary sources while rapid case studies were conducted with ten informal workers in Lagos and Ibadan. Afterwards, data were contextually analysed.
Findings
Economically vulnerable informal workers in Nigeria have contextually interpreted COVID-19 as an elite disease, imported into Nigeria by the wealthy. In addition, the mass population views COVID-19 containment measures such as lockdowns, movement restrictions and stay-at-home orders as elitist policies, which are aimed at protecting the wealthy and frustrating the poor and economically vulnerable who live on the fringes of poverty. Many informal workers have slipped below the poverty line while struggling to supply livelihood needs, as they were unable to earn daily income and cannot access palliatives. Consequently, they are of the opinion that “Hunger Virus is deadlier than Corona Virus”.
Originality/value
This paper is a contextual reflection on the plight of economically vulnerable informal workers during the COVID-19 pandemic lockdown and movement restrictions in Nigeria. It presents pandemic interpretationism as an epistemological guide and reflectively examines the poverty impact of COVID-19 on the Nigerian informal sector via contextual analyses of secondary data and rapid case studies. The paper uncovers various COVID-19 livelihood experiences and the responses of the informal workers; furthermore, it provides policy recommendations.
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Anthony Amoah and Benjamin Amoah
Lockdowns are generally characterised by financial depletion, loneliness, stress, depression, loss of jobs and businesses, among others. The effect of the recent lockdown in Ghana…
Abstract
Purpose
Lockdowns are generally characterised by financial depletion, loneliness, stress, depression, loss of jobs and businesses, among others. The effect of the recent lockdown in Ghana as a result of COVID-19 pandemic has not been different. The primary question this study seeks to answer is: are lockdowns only characterised by negativity, or could there be a positive side that has not yet been harnessed?
Design/methodology/approach
To answer this question, the authors rely on a dataset of 879 observations obtained through an online survey administered from 25 April to 3 May 2020. Using a regression approach, the authors applied an ordered probit econometric technique with its associated predicted margins.
Findings
The authors show evidence that in the midst of the negativity surrounding the lockdown, social connectedness is evident, especially in relatively less busy cities. The authors recommend that instead of losing oneself through social isolation and loneliness during lockdowns, people should use lockdowns as an opportunity to build and exhibit social capital and harness the opportunities associated with it. The authors also recommend that during lockdowns, channels of social connectedness should be made easily accessible and cheaper through a well-targeted government subsidy programme for the poor.
Originality/value
To the best of the authors' knowledge, this is a novel study that provides the first empirical evidence on the relationship between coronavirus disease 2019 (COVID-19) pandemic lockdown and social connectedness.
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Alexandria Bradley and Bill Davies
This paper aims to highlight the impact that Covid-19 has had on the quality of education in prisons. This study considers the restrictive approaches taken by Her Majesty’s Prison…
Abstract
Purpose
This paper aims to highlight the impact that Covid-19 has had on the quality of education in prisons. This study considers the restrictive approaches taken by Her Majesty’s Prison Service during this challenging time, to argue that prisoner education is not being adequately prioritised. This study highlight issues relating to the digital divide in prisons and the lack of technological advancement, which could improve educational continuity and in-cell learning.
Design/methodology/approach
This study provides an examination of the broad impact the national pandemic has had on prisons and punishment, Covid-19 National Frameworks and policies relating to prison restrictions, the movements within prisoner education policy, scholarship and reflections from delivering Learning Together in HMP Full Sutton, to argue that prisoners are at the bottom of the educational hierarchy in terms of delivery, innovation and prioritisation of learner needs. However, this study proposes that some of the technologically enhanced learning is a potential solution, to transform educational equity and to reduce the digital divide.
Findings
This study highlights that education in prisons has taken a sudden and substantial deterioration. Findings suggest that there are few signs of this improving in the immediate future due to ongoing national restrictions. The Covid-19 prison restrictions further demonstrate the neglect of prisoners' educational needs. In addition, the national pandemic has highlighted the lack of use of technology within educational delivery in prisoners. However, findings suggest that through engaging digital learning platforms and the greater inclusions of technology in prisons, they can enhance educational opportunities and inclusive experiences for isolated learners.
Research limitations/implications
This is a study piece with support from a review of policy and scholarship. This is not based on data collected with serving prisoners during the national pandemic.
Originality/value
This study provides an overview of the current restrictions and lockdowns in prison associated with the national pandemic. Contemporary consideration to this underexplored area is essential to highlight the severe deprivations of prisoners and the fundamental impact this has had on educational delivery and much anticipated progression. Nuanced approaches to increase the use of technology within prison education are considered, in light of the challenges the pandemic has spotlighted.
Mingming Cheng, Maggie Hu and Adrian Lee
Taking a global perspective, this paper aims to examine the impact of COVID-19 on Airbnb booking activities through three critical perspectives – the initial Wuhan lockdown, local…
Abstract
Purpose
Taking a global perspective, this paper aims to examine the impact of COVID-19 on Airbnb booking activities through three critical perspectives – the initial Wuhan lockdown, local COVID-19 cases and local lockdowns.
Design/methodology/approach
Using Airbnb reviews and cancellations as proxies for Airbnb bookings on a global scale, econometrics was used to examine the impacts of the initial Wuhan lockdown, local COVID-19 cases and local lockdowns on Airbnb bookings.
Findings
The authors find that local lockdowns result in a 57.8% fall in global booking activities. Every doubling of newly infected cases is associated with a 4.16% fall in bookings. The sensitivity of bookings to COVID-19 decreases with geographic distance to Wuhan and increases with government stringency of lockdown policies and human mobility within a market.
Practical implications
The empirical evidence from this research can provide governments with insights into more accurate assessment of the financial loss of Airbnb hosts so that proper support can be offered based on the financial needs because of due to sudden lockdown.
Originality/value
This research contributes to new knowledge on peer-to-peer accommodation during a time of crisis and provides much needed global evidence to understand the impacts of COVID-19 on the accommodation industry.
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The university research environment, the broader context where academics produce research, is changing rapidly as a result of the COVID-19 pandemic. The study looks at the role of…
Abstract
Purpose
The university research environment, the broader context where academics produce research, is changing rapidly as a result of the COVID-19 pandemic. The study looks at the role of the research environment and organisational learning mechanisms with respect to the capacity of accounting academics to achieve research outcomes.
Design/methodology/approach
The theoretical concepts of research environment and organisational learning mechanisms are used as a basis for analysing documentary and qualitative interview evidence. Interviews were conducted with accounting academics and higher degrees research accounting students based at Australian universities.
Findings
A key finding is that COVID-19 restrictions are affecting the capacity of accounting academics to conduct research. The restrictions are affecting meaningful interactions and engagement amongst accounting academics which are essential in maintaining and developing networks, research dialogue and debate, and research culture. Significant and deliberate efforts and innovation are required in attempts to replicate traditional face-to-face engagement and interaction benefits in online settings.
Originality/value
The study explains how and why the research environment and organisational learning mechanisms are changing as a result of the COVID-19 restrictions. In doing so, it highlights the implications on the capacity of accounting academics to achieve research outcomes.
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Sari Lenggogeni, Ann Suwaree Ashton and Noel Scott
This study aims to extend the use of psychology in the field of tourism crisis and disaster management using coping theory. It examines how resident emotions change in the…
Abstract
Purpose
This study aims to extend the use of psychology in the field of tourism crisis and disaster management using coping theory. It examines how resident emotions change in the extended prodromal stage of the COVID-19 pandemic and how residents used humour to cope with stress from not being able to travel.
Design/methodology/approach
Early COVID-19 (March–April 2020) was characterised by negative media reports, lockdowns and travel restrictions but for Indonesia, no direct effects in terms of loss of life. This unusual context has led to phenomena not previously studied – humour as a coping strategy. This research consists of two studies: Study 1 used thematic analysis of interviews before and during the early lockdown period with a panel of 245 quarantined residents who had travelled in the prior two years. Study 2 followed up using a #hasthtag analysis of travel-related videos content posted on Instagram and TikTok.
Findings
The COVID-19 global pandemic is an unusual crisis which has resulted in high levels of stress and uncertainty. This study identified the unusual characteristics of the COVID-19 crises and changes of quarantined resident’s emotions during the pre-event and prodromal stages. In addition, this study found the use of humour as a coping mechanism during the lockdown period and the use of social media as the vehicle for humour.
Research limitations/implications
These findings may be generalisable only to a crises and disasters with an extended prodromal stage. Interestingly, climate change has some similar characteristics where warning signs are available, but the personal implications have not yet become apparent.
Practical implications
The emotions associated with crisis are dynamic and crisis managers may tailor communication to help deal with stress.
Social implications
This research provides an insight into how humorous content can be used to reduce negative emotions in the early stage of a stressful event associated with travel restrictions. This study may be suitable for use in integrated marketing communication in post-recovery messaging for the tourism industry and destination management organisation in the digital platform.
Originality/value
To the best of the authors’ knowledge, this study is the first to demonstrate “dark humour” during the early stages of COVID-19 and also the use of coping strategies to explain how humour can reduce stress.
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Rayenda Khresna Brahmana, Doddy Setiawan and Irwan Trinugroho
This paper examines the effect of lockdown on a firm's financial performance. The authors aim to fill in the debate over the corporate world's repercussions from governments'…
Abstract
Purpose
This paper examines the effect of lockdown on a firm's financial performance. The authors aim to fill in the debate over the corporate world's repercussions from governments' COVID-19 response. Therefore, it is imperative to understand what effect the lockdown policy has on firm financial performance.
Design/methodology/approach
The study data are cross-sectional, covering a sample of 246 listed firms in Indonesia. The lockdown policy and period data were retrieved from the Indonesian Ministry of Health COVID-19 special task force website. The authors’ empirical model for performance specification is based on annual data, following a common performance function in economics and finance literature. In addition to controlling for the standard error and province effect, the authors also controlled the COVID-19 cases and the province effect.
Findings
The lockdown deteriorates the firm's profitability, but it is not up to making the firms at financial distress level. Simply put, lockdown erodes the profitability significantly, leading to declining performance; however, it does not mean the firms generate default.
Research limitations/implications
Several shortcomings in the authors’ empirical setup need to be tackled for future research. For example, the study findings may limit the short-run effect but not the long-run effect (5–10 years after the pandemic). The findings also do not give room to justify that lockdown should not be imposed due to its deteriorating effect on the corporate world. Therefore, the authors leave this as a scope for future research.
Originality/value
This research is among the pioneer papers evaluating the effect of the government policy for mitigating the repercussions of COVID-19, and it reveals how this policy affects corporations.
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